CF-2 Operating to Other Sections
Check whether normal operating cash outflows were moved out of CFFO.
Checks
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Review routine expense capitalization patterns.
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Evaluate acquisition-related working-capital classification.
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Inspect software development capitalization and other investing buckets.
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Flag opaque "other investing/financing" lines containing operating-like payments.
Output
Return JSON with shenanigan , risk_level , flags , supporting_evidence , and recommended_follow_up .